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Legislation
ATO documents that consider ITAA 1936 s 170
108 documents
Income tax: W.A. Blue Gum Project 2017
Income tax: W.A. Blue Gum Project 2018
Income tax: W.A. Blue Gum Project 2019
Income tax: W.A. Blue Gum Project 2020
Income tax: W.A. Blue Gum Project 2021
W.A. Blue Gum Project 2022
W.A. Blue Gum Project 2023
W.A. Blue Gum Project 2024
W.A. Blue Gum Project 2025
Section 73C Income Tax Assessment Act 1936 (ITAA 1936) and the Automotive Competitiveness and Investment Scheme
Capital Allowances: business related costs - limitation of deduction - could be taken into account in working out the amount of a capital gain or capital loss - time allowed to amend assessment expired
Amendment of income tax assessment outside limited amendment period on an application for amendment by the taxpayer
Income tax: capital gains: what is meant by the phrase 'to the extent that' in subsection 118-120(1) of the Income Tax Assessment Act 1997 where it refers to 'land that is adjacent to a dwelling ... to the extent that you used the land primarily for private or domestic purposes in association with the dwelling as if it were a dwelling?
Income tax: is there a deemed assessment under section 166A of the Income Tax Assessment Act 1936 when a company lodges a 'non-taxable return' for a year of income?
Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?
Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets
Income tax: objections against income tax assessments
Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues
CGT treatment of an amount received by former GIO shareholders in settlement of a class action brought against GIO (Australia Holdings Ltd), its former Board of Directors and advisers
The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company